Home   Site Map   Standards   Interpretations   Agenda   Structure   Newsletter   Resources   Jurisdictions   Links   Search

Documents With Open Comment Periods Issue Date Comment Deadline IFRIC D24 - Customer Contributions 17 January 2008 25 April 2008 IFRIC D23 - Distributions of Non-cash Assets to Owners 17 January 2008 25 April 2008 Discussion Paper: Financial Instruments with Characteristics of Equity 28 February 2008 5 September 2008 Discussion Paper: Reducing Complexity in Reporting Financial Instruments 20 March 2008 19 September 2008 Discussion Paper: Preliminary Views on Amendments to IAS 19 Employee Benefits 27 March 2008 26 September 2008 Documents With Expired Comment Periods Awaiting IASB Action Issue Date Comment Deadline Exposure Draft: Proposed amendments to IFRS 2 and IFRIC 11– Group Cash-settled Share-based Payment Transactions 13 December 2007 17 March 2008 Revised Exposure Draft: Amendments to IFRS 1 First-time Adoption – Cost of a Subsidiary in Separate Financial Statements 13 December 2007 26 February 2008 Exposure Draft: Annual Improvements to IFRSs 11 October 2007 11 January 2008 Exposure Draft 9: Joint Arrangements 13 September 2007 11 January 2008 Exposure Draft: Amendments to IAS 39 Financial Instruments: Recognition and Measurement – Exposures Qualifying for Hedge Accounting 6 September 2007 11 January 2008 Exposure Draft: International Financial Reporting Standard for Small and Medium-sized Entities 15 February 2007 1 October 2007 Extended to 30 November 2007 Discussion Paper: Preliminary Views on Insurance Contracts 3 May 2007 16 November 2007 Exposure Draft: Amendments to IAS 24 Related Party Disclosures 22 February 2007 25 May 2007 Discussion Paper: Fair Value Measurements 30 November 2006 2 April 2007 4 May 2007 Exposure Draft: Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards 25 January 2007 27 April 2007 Discussion Paper: Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information 6 July 2006 3 November 2006 Joint IASB-FASB Questionnaire on Information about Changes in Fair Values of Financial Instruments 6 March 2006 14 April 2006 Discussion Paper: Management Commentary 27 October 2005 28 April 2006 Discussion Paper: Bases for Financial Reporting - Measurement on Initial Recognition 17 November 2005 19 May 2006 Exposure Draft: Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits 30 June 2005 28 October 2005 Documents With Expired Comment Periods Awaiting IFRIC Action Issue Date Comment Deadline IFRIC D22 - Hedges of a Net Investment in a Foreign Operation 19 July 2007 19 October 2007 IFRIC D21 - Real Estate Sales 4 July 2007 5 October 2007 Documents With Expired Comment Periods Awaiting IASC Foundation Action Issue Date Comment Deadline — — —